Principles of external auditing
Striking a careful balance between theory and practice, this text describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. Sets auditing in the context of corporate accountability and responsible corporate governance.
Read More ↓Title Statements
- Full title :Principles of external auditing / Brenda Porter, Jon Simon, David Hatherly.
Summary
Striking a careful balance between theory and practice, this text describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. Sets auditing in the context of corporate accountability and responsible corporate governance.
Read More ↓Edition Statements
- Publication Date:2014.
- Edition:Fourth edition
Publication Statements
- Publisher(s):Wiley
- Place of Publication:Chichester, West Sussex, UK
- Language:eng
- Publication Date:2014.
The Physical Object
- Description:xx, 861 pages : : illustrations ; : 25 cm
Edition Identifiers
- ISBN:9780470974452, 0470974451
- oclc:ocn863801640
- LC Classification:HF5667
- Dewey Decimal:657/.45
Table of Contents
What is auditing? -- The development of auditing and its objectives -- A framework of auditing concepts -- Threats to, and safeguarding of, auditors' independence -- Auditors' legal regulatory and professional responsibilities -- Auditors' duties with respect to fraud and no-compliance with laws and regulations -- Overview of the audit process, audit evidence, staffing and documenting an audits -- Commencing an audit: engagement procedures, understanding the client and identifying risks -- Planning the audit; materiality and audit risk -- Internal control and the external audit -- Testing financial statement assertions: substantive testing -- Audit sampling and computer assisted auditing techniques (CAATs) -- Completion and review -- Auditors' reports to users of financial statements and to management -- Legal liability of auditors -- Avoiding and limiting auditors' liability -- Corporate responsibility reporting and assurance -- The audit expectation-performance gap and proposals for reforming the external audit function.
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